be a tax on

My third proposal would be a tax on excessive and persistent current account imbalances.

我的第三个建议是对持续过度的经常账户失衡征税。

Other options would be for a tax on bank profits, turnover or even remuneration.

其它选择包括对银行的利润、营业额甚至薪酬征税。

Just as income tax is only levied above a threshold, there would have to be similar thresholds for a tax on land.

就像所得税有征收门槛一样，土地税也必须设置类似的门槛。

But this leads to some arresting concepts: the rich should pay lower tax rates than the poor, for instance, and there should be a tax on being middle-aged.

但由此产生了一些引人瞩目的观点：例如，富人缴纳的税率应低于穷人，以及应征收“中年”税。

The ideal solution would be a global progressive tax on individual net worth.

理想的解决方案是按照个人财富净值征收一种全球性的累进税。

One element will be a withholding tax on all future income generated by accounts held by overseas investors in Switzerland, which will vary from country to country.

协议条款之一是针对海外投资者在瑞士存款未来产生的所有收入征收预扣税，具体税率将随各国有所变化。

In theory, at least, shareholders should be indifferent to a tax grab on their dividends or on profits before pay-outs.

至少从理论上，对股息征税还是对支付股息前的公司收入征税，两者对股东的影响应该是一样大的。

Comparison of domestic and foreign policy, there may be a tax on the tax professional limitations, lack of vision and depth of the theory to grasp and comparative analysis; you need the help of experts and teacher.

在税收政策的比较上，可能存在就税收论税收的专业局限性，缺乏足够的视野和理论深度来进行把握和比较分析，需要各位专家老师的帮助。

I even said that there should be a tax on beautiful people to subsidise US ugly ones.

我甚至提出，应该对漂亮的人征税，以补贴我们这些丑人。

This would be imposing a tax on America consumers.

这相当于将税收强加在美国普通消费者的身上。

the lavish benefits provided for ethanol production should be regarded as a tax on petrol.

乙醇生产带来的丰厚利润应该被冠以汽油税。

The government imposed a windfall tax (= a tax on profits to be paid once only, not every year) on some industries.

政府对某些行业征收暴利税。

This would be a tax on what is spent, not on earnings.

这将是一种对支出、而非收入征收的税。

They long journey would be too much of a tax on my father's strength.

长途旅行对我父亲的体力来说是个负荷。

Reduction in the tax on unearned income could be a boost for small businesses.

降低非劳动收入税可能会促进小企业的发展。

The deduction on mortgages, for example, should be termed a tax on renting;

比如，按揭贷款扣除应该叫做租赁税；